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NEWSLETTER 2013
128
General Communiqué on Electronic Books
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Att. Ecem Susoy
Introduction
In order to keep upwith the technological and economic developments,
responsibility of the taxpayers for keeping commercial books has been
changed significantly. Then the facility of keeping commercial books
in the electronic environment has been provided. Therefore, the need to
formulate regulations in this area have arisen.
The General Communiqué on Electronic Books (Serial No:1), which
sets forth the principles and procedures for keeping electronic books
was published in the Official Gazette dated 13.12.2011 and numbered
28141. The communiqué was amended by the General Communiqué
on Electronic Books (Serial No: 2) on the Amendment to the General
Communiqué on Electronic Books (Serial No:1) (“General Communiqué
on Electronic Books (Serial No: 2)”) which was published in the Official
Gazette dated 24.12.2013 and numbered 28861.
Under this newsletter article, the electronic books in practice and
amendments related to the General Communiqué on Electronic Books
(Serial No: 2) are examined.
Application for the Implementation of Electronic Books
As per the relevant articles of the Tax Procedure Code No. 213 and
Turkish Commercial Code No. 6102, electronic books include electronic
records carrying necessary information in the commercial books which
must be kept obligatorily.
The real and legal person taxpayers who request to make use of
electronic books should fulfill some conditions. These conditions were
amended by the General Communiqué on Electronic Books (Serial No: 2).
Pursuant to such conditions, the real person taxpayers should obtain
a qualified electronic certificate produced within the framework of the
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Article of December 2013